South Plains Community Action Association

Legal name: South Plains Community Action Assoc

Nonprofit profile at a glance

EIN
751230219
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Levelland, TX, US
Phone
(806) 894-6104
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$65,507,413
Expenses
$65,179,412
Assets
$33,363,477
Liabilities
$3,909,858

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

26 people listed

Executive titles in this filing

  • ERASMO MAGALLANES (PRESIDENT)
  • GEORGE GONZALES (1ST VICE PRESIDENT)
  • WH JOHNSON (2ND VICE PRESIDENT)
  • WILLIAM D POWELL JR (EXECUTIVE DIRECTOR)

Highest reported compensation

  • WILLIAM D POWELL JR (EXECUTIVE DIRECTOR): $246,150 total reported compensation
  • ROGER CARDENAS (DEPUTY DIRECTOR): $245,854 total reported compensation
  • OLIVIA BARBOSA (DIVISION DIRECTOR): $186,824 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Helping People. Changing Lives.

What it reported doing in 2024

Wia grants, csbg grants, senior companion grants. Public transportation services-includes a rural public transportation assistance network that provides the general public in a non-urbanized area access to affordable public transportation. Additionally, provides transportation services for medicaid patients to receive medical treatment. Approximately 114,889 individuals serviced.

Operating model

Revenue model
Grant-funded. 95% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 74% for direct work, and 26% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 53
  • Accountability: 95
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.4%; rating input score 94
  • Program expense ratio: 95.2%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 21st percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 3.2%; rating input score 3; 6th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.5%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 5.5% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 8.1% per year; rating input score 100; 59th percentile among comparable filings

Details

  • What they do: 20 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 94.4% of revenue deployed · 95.2% of spending went to programs
  • Governance: 21 of 21 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $62M in reported program spending
  • Leadership: top reported pay $246K · 26 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $5.3M reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Grant itemization coverage scored 3/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.